Financial and Management Accounting .pdf



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Aperçu du document


Product Documentation
SAP Business ByDesign 1302

Financial and Management Accounting

PUBLIC

Table Of Contents

1

Financial and Management Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

9

2

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11

2.1

Organizational and General Master Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11

Company . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

11

Business Residence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

12

Business Partners . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

13

Cost Center . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

16

Profit Center . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17

Segment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

17

Functional Areas . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

18

Org Structures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

19

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

22

Tasks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

24

Movement Types . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

30

Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

33

Production Lots . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

34

Purchasing Documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

35

Resources . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

35

Currencies and Rates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

39

Currencies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

39

Currency Conversion Profile . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

40

2.3

General Ledger and Subledgers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

41

2.4

Set of Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

42

Set of Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

42

Multiple Sets of Books . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

43

2.2

2.5

Accounting Principle . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

45

Reporting Principles . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

46

Income Statement by Function of Expense / Income Statement by Nature of Expens . . . . . . . . .

49

Chart of Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

66

Fiscal Year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

70

Automatic Account Determination . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

82

Documentation on Special Account Determination . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

90

Document Flow Into Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

191

Document Flow into Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

191

Document Flow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

192

Journal Entries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

195

Reversal of Journal Entries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

202

Automatic Creation of Journal Entries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

204

SAP Business ByDesign 1302
Table Of Contents

P U B L I C • © 2013 SAP AG. All rights reserved.

3

Business Transactions Leading to Journal Entries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

214

3

General Ledger . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 236

3.1

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

236

Period-End-Close . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

236

Preparation for Consolidation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

243

Master Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

258

3.2

3.3
3.4

3.5
3.6

3.7

3.8

4

Sets of Books and Assigned Companies View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

258

Tasks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

259

Quick Guide for Partner Companies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

262

Partner Companies View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

265

Companies View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

267

General Ledger Accounts View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

269

Quick Guide for General Ledger Accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

269

Journal Entries View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

272

Journal Entries Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

272

Journal Entry Vouchers Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

273

Quick Guide for Recurring Journal Entry Vouchers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

277

Intercompany Journal Entry Vouchers View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

280

Intercompany Journal Entry Vouchers Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

280

Closing Cockpit View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

284

Quick Guide for Closing-Relevant Tasks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

284

Quick Guide for Closing Cockpit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

286

Quick Guide for Source Documents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

290

Periodic Tasks View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

292

Quick Guide for Balance Carryforward . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

292

Quick Guide for Reconciliation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

295

Quick Guide for Statutory Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

298

Quick Guide for Post Recurring Journal Entry Vouchers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

300

Quick Guide for DATEV Export . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

302

Extraction Run for Financial Data Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

306

Export Year-End Closing File View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

309

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

310

Tasks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

310

Golden Audit Export Files View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

310

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

311

Quick Guide for Top 50 Customers and Suppliers — Mexico . . . . . . . . . . . . . . . . . . . . . . . . . . .

312

Electronic Financial Reporting - Germany . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

312

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

316

Tasks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

319

Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

320

Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

320

Financial Statements – Two Years . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

322

Journal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

324

Trial Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

325

G/L Accounts - Line Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

327

© 2013 SAP AG. All rights reserved. • P U B L I C

SAP Business ByDesign 1302
Table Of Contents

3.9

G/L Accounts - Open Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

329

Accounts Payable - Trial Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

329

Accounts Receivable - Trial Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

330

Cash - Trial Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

331

Tax - Trial Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

333

Reconciliation of General Ledger and Subledgers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

334

Accounts Payable Reconciliation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

336

Accounts Receivable Reconciliation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

339

Cash Reconciliation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

341

VAT / Sales Tax Calculation - Details . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

344

VAT / Sales Tax Reconciliation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

346

Withholding Tax Reconciliation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

347

Financial Reporting Structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

347

Production Information for Income Statement by Nature of Expense . . . . . . . . . . . . . . . . . . . .

348

Sales Information for Income Statement by Nature of Expense . . . . . . . . . . . . . . . . . . . . . . . .

350

Schedule of Changes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

351

Accounts Payable - Balance Audit Trail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

352

Accounts Payable - Open Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

353

Accounts Receivable - Balance Audit Trail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

355

Accounts Receivable - Line Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

356

Accounts Receivable - Open Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

357

Cash - Balance Audit Trail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

359

Cash - Line Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

360

Cash - Open Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

361

Tax - Balance Audit Trail . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

362

Tax - Line Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

363

Deferred Tax Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

364

Common Tasks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

366

Editing Exchange Rate, Exchange Rate Type, and Conversion Type . . . . . . . . . . . . . . . . . . . . . .

366

4

Fixed Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 368

4.1

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

368

Life Cycle of a Fixed Asset . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

368

Fixed Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

387

Manual Postings in Fixed Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

409

Periodic Tasks in Fixed Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

435

Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

435

Replacement Values and Interest . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

458

Fixed Asset Depreciation Run . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

460

Valuation Reserve- Austria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

461

Fixed Assets View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

465

Quick Guide for Fixed Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

465

Tasks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

470

4.3

Periodic Tasks View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

491

Quick Guide for Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

491

4.4

Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

494

4.2

SAP Business ByDesign 1302
Table Of Contents

P U B L I C • © 2013 SAP AG. All rights reserved.

5

4.5

Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

494

Fixed Assets – Inventory List . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

495

Fixed Assets – Line Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

496

Fixed Assets - Trial Balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

497

Fixed Assets - Master Data . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

499

Schedule of Fixed Assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

500

Fixed Assets — Valuation Comparison . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

502

Common Tasks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

503

Deactivate a Fixed Asset Class . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

503

Edit Asset Class Determination . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

503

5

Inventory Valuation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 505

5.1

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

505

Materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

505

Valuation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

506

Valuation of Business Transactions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

507

Valuation of Material Inventories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

509

Valuation of Work in Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

510

Inventory Valuation Based On FIFO . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

512

Master Data View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

515

5.2

5.3

5.4

6

Materials View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

515

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

520

Material Unit Costs View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

539

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

545

Tasks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

563

Production Lots View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

565

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

566

Purchasing Document Items View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

570

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

574

Material Cost Estimates View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

584

Material Cost Estimates Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

584

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

587

Periodic Tasks View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

595

Material Cost Estimate Rollup View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

595

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

598

Material Cost Estimate Release View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

608

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

610

Update Inventory Costs View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

622

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

625

Production Lots – Overhead Absorption View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

629

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

631

WIP Clearing View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

636

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

639

GR/IR Clearing View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

646

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

652

Material Cost Accumulation View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

672

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Table Of Contents

5.5

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

676

FIFO Cost Determination View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

680

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

685

Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

692

Material Inventories – Balance History . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

692

Material Inventories – Balance Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

693

Material Inventories – Line Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

694

Material Inventories – Reconciliation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

695

GR/IR Inventories – Balance Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

699

WIP Inventories – Balance Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

700

Purchase Price Variances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

702

Production Variances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

703

Production Lots – Line Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

704

Material Unit Costs . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

705

Purchasing Documents – Line Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

707

Inventory Cost Analysis Based On FIFO . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

708

6

Cost and Revenue . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 710

6.1

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

710

Cost Center Management Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

710

6.2

Project Cost and Revenue Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

724

Sales and Profit Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

746

Revenue Recognition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

751

Profit Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

766

Production Costing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

771

Financial Planning . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

772

Free Cost Objects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

776

Sales Kit Process Flow . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

778

Master Data View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

780

Cost Centers Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

780

Resources Quick Guide (Cost and Revenue) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

781

Services Quick Guide (Cost and Revenue) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

783

Allocation View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

786

Distribution Rules Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

786

Overhead Rules Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

788

Resource Cost Rates Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

791

Service Cost Rates Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

792

Projects View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

794

Projects Quick Guide (Cost and Revenue) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

794

6.5

Sales Document Items View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

799

Sales Document Items Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

799

6.6

Free Cost Objects View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

803

Free Cost Objects Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

803

Planning View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

804

Planning Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

804

Business Background . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

812

6.3

6.4

6.7

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7

6.8

6.9

6.10

8

Tasks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

816

Periodic Tasks View . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

820

Service Orders – Overhead Absorption Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

820

Overhead Cost Projects – Overhead Absorption Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . .

822

Direct Cost Projects – Overhead Absorption Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

824

Revenue Recognition Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

827

Overhead Distribution Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

829

Free Cost Objects — Settlement Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

831

Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

834

Cost Center List . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

834

Cost Centers – Line Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

835

Cost Centers – Line Items – My Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

835

Cost Centers – Plan/Actual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

837

Cost Centers – Plan/Actual – My Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

837

Cost Centers – Plan/Actual – Version Comparison . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

840

Cost Centers – Plan/Actual – Version Comparison – My Area . . . . . . . . . . . . . . . . . . . . . . . . .

840

Financial Statements – Plan/Actual . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

842

Financial Statements – Plan/Actual – My Area . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

842

Financial Statements – Plan/Actual – Version Comparison . . . . . . . . . . . . . . . . . . . . . . . . . . .

846

Financial Statements – Plan/Actual – Version Comparison – My Area . . . . . . . . . . . . . . . . . . . .

846

Free Cost Object List . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

848

Free Cost Objects – Line Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

849

Profit Detail by Contribution Margin Scheme . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

850

Profit Overview by Key Figure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

853

Project Plan Values . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

856

Project Cost and Revenue Details by Project . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

858

Project Cost and Revenue Details by Project Structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

861

Project Cost and Revenue by Project . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

865

Project Cost and Revenue by Project Structure . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

868

Total Costs by Cost Center and Assigned Projects . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

872

Total Costs by Cost Center and Assigned Projects – My Area . . . . . . . . . . . . . . . . . . . . . . . . . .

872

Sales Accruals . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

874

Projects – Line Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

875

Sales Documents – Line Items . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

878

Tasks . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

880

Maintain Projects Quick Guide . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

880

© 2013 SAP AG. All rights reserved. • P U B L I C

SAP Business ByDesign 1302
Table Of Contents

1 Financial and Management Accounting

Overview
The SAP Business ByDesign solution helps you integrate your core business processes and financials so that you
have a single, up-to-date view of the financial state of your business. This single source of corporate truth serves as
a centralized general ledger with related subledgers and includes standard accounting logic. It helps you make
informed business decisions and at the same time serves as the basis for your financial reporting.

Relevance
The Financial and Management Accounting business area is relevant if you need support for:


General ledger



Fixed assets



Inventory



Management accounting



Consolidation

Benefits


You gain company-wide integration of your business processes.
With the SAP Business ByDesign solution, your company’s processes in areas such as purchasing,
manufacturing, and sales are integrated seamlessly with your financials processes, including payables and
receivables processing, expense and reimbursement management, general ledger management, and
inventory accounting. You have a single set of up-to-date data from which you can quickly view and report on
the financial state of your business.



You make only one journal entry for a business transaction, and your books are reconciled at all times.
You enter data related to a business transaction only once with SAP Business ByDesign – as a single journal
entry in a single set of integrated books. These journal entries are valid for use by the general ledger and by
relevant subledgers of a set of books. As a result, your general ledger and subledgers are reconciled at all
times, and you can always track a document back to where it originated.



You have instant access to online, interactive, and comprehensive financial reporting and analytics.
SAP Business ByDesign puts online, interactive reporting and analysis tools at your fingertips, giving you
unparalleled visibility of your business operations at any level of detail. This transparency is enabled by the
centralized and standardized accounting logic within financial and management accounting. Your employees
can run financial reports whenever needed, create what-if analyses, and drill down instantly to details.



You can easily maintain multiple sets of books using different accounting standards.
The centralized general ledger within SAP Business ByDesign enables you to view the financial state of your
company through different sets of accounting rules – such as United States generally accepted accounting
principles (U.S. GAAP) and International Financial Reporting Standards (IFRS). Centralized accounting data
allows your accounting department to efficiently manage the financial operations of your company and
provide the financial information that your management needs, quickly and easily.



SAP Business ByDesign accelerates your period-end closing.
The SAP Business ByDesign solution leverages tight connections with other business areas and built-in
automation to streamline the closing of financial periods. Your accounting staff has a significant head start

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since they are already working with real-time reconciled data from across your company. Where possible,
period-end tasks are automated or automatically routed to the responsible employee for execution.

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2 Business Background

2.1 Organizational and General Master Data
2.1.1 Company
Overview
In Organizational Management, a company represents an org unit that is financially and legally independent, that is
not tied to a geographical location, and is registered under business law. It includes all legally registered entities,
such as associations, cooperatives, or any other legal persons that release annual financial statements.
Each company has an official country of registration and a default currency.
Each org structure must contain at least one org unit that is defined as a company.
Documentation is available on this topic that is specifically relevant for Mexico and Switzerland. To ensure
that the relevant country-specific document version is displayed, select
Personalize My Settings .
Select Onscreen Help and, under Country, choose the relevant country. Save your settings and logout to
ensure these changes are made.

Guideline
Specify all companies that are part of your enterprise and that you want to represent in SAP Business ByDesign.
Note the following:


We recommend that you do not define a company and a business residence in the same org unit. Instead,
create all business residences of a company on the level below the company.



You can choose to arrange your companies in a hierarchy, representing any hierarchical relationships, for
example, the structure of an affiliated group. However, this has no effect on financial consolidation.



You can add the abbreviation of the legal form in the Company Name field. The name, including the legal form,
is used in all business documents.



The Country of Registration is used to propose the default currency for a set of books and the reporting
currency for a company in the financial business area. The country of registration and the country of the
company’s legal address can differ if the company is registered in a different country under the legal form of,
for example, a European Company or a Limited Company.



The default currency is used to propose the currency for purchase orders and contracts.

Example
The company Akron Heating is based in the United States, and has two subsidiaries in Canada and India. Both
subsidiaries are legally registered companies. The following three companies should be created in SAP Business
ByDesign:


Akron Heating US, registered in the United States with the default currency US Dollar.

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Akron Heating Canada, registered in Canada with the default currency Canadian Dollar.



Akron Heating India, registered in India with the default currency Indian Rupee.

See Also
Guide: Setting Up Your Org Structure
Org Structures Quick Guide [page 19]

2.1.2 Business Residence
Overview
In Organizational Management, a business residence represents a part of your company within a geographic area.
The business activity of this business residence is subject to uniform tax processing, its registration with public
authorities is unique, and there is only one valuated stock per material for this business residence.
A business residence can be, for example, a city or region, even if your company has several locations with different
addresses within this city or region.

Guidelines
You must create at least one business residence below each company. All business residences should be modeled
below the company and should not have any functions or employees assigned to them. The company and the
business residence represent the legally-relevant aspects of your org structure and individual departments with their
functions and employees should be created below the business residence.
An org unit that reports to another org unit located in a different business residence, needs to be manually assigned
to its correct business residence using the Deviating Business Residence Assignment field. You can make this
assignment in the attributes of the business residence.
The graphic shows a sample org structure, including a company and business residences and a deviating business
residence assignment:

Sample Org Structure

Also note the following:

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If you have several companies at the same location, you have to create a business residence for each company.



The business residence should be named based on its location, for example, the town, city, or area.

Example
The company Akron Heating has several offices and a warehouse in various locations in the city Atlanta. All of these
locations are subject to local tax law. Stock is valuated for the whole area. The company is registered with public
authorities in Atlanta. Therefore, the company should consist of one business residence called Akron Heating Atlanta.

See Also
Deviating Business Residence Assignments
Guide: Setting Up Your Org Structure
Org Structures Quick Guide [page 19]

2.1.3 Business Partners
Overview
A business partner is a person or organization in which your company has a business interest. A wide range of people
and organizations are considered business partners. For example, business partners are used in human resources
(employees) and financials (bank, clearing house).
The Business Partners view of the Business Partner Data work center provides you with an overview of all the business
partners that are currently in your system. You can maintain general data of a business partner, such as address
and communication data, the status of the business partner, and business partner roles and relationships.
You can maintain all information about a business partner in one place, even when a business partner has multiple
roles. For example, if a supplier becomes an account, you can add the new information to the existing information
about this business partner. It is also possible to create a business partner without assigning a specific role to it. This
is suitable for a business partner such as a courier company.
There are the following types of business partners that are relevant for different business processes:


Accounts
A person (private account) or an organization (corporate account), with which a company has a business
relationship, that orders, purchases, or receives a product.



Suppliers
A company that provides materials or services.



Service agents
A person who performs a service on behalf of a company.



Contacts
A contact person in an organization.



Employees
A person who contributes or has contributed to the creation of goods and services in the company based on
a work agreement.



Partners
A company with which your enterprise has a mutually contractual agreement, for example, a wholesaler or a
channel partner.

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My banks
A financial institution that provides banking services such as holding deposits and providing credit and other
financial services for your enterprise.



Clearing houses
An intermediary agency where payment information is processed between suppliers and financial
institutions. The clearing house authorizes the supplier to accept a payment card transaction.



Tax authorities
A government agency authorized to levy taxes.



Competitors
Another company that competes for sales in the same target market.



Social insurance funds
An organization that runs a social insurance fund.
There is a distinction between a business partner and a partner. A partner is a company with which you
have a mutually beneficial contractual agreement, for example, a wholesaler. A partner is a type of business
partner. However, a business partner can also be a competitor and is therefore defined as a stakeholder or
interested party.

Prerequisites
Configuration Settings
Configuration settings are usually performed by an administrator. If you do not have the required
authorization, contact your administrator.
You have checked and adapted the pre-delivered settings for business partner-specific data.
To find this activity, go to the Business Configuration work center and choose the Implementation Projects view.
Select your implementation project and click Open Activity List . Select the Fine-Tune phase, then select the General
Business Partners activity from the activity list.

Features
Business Partner Organizations and Persons
In addition to the business partner types in the different business processes, business partners can be of the following
types:


Business partner organizations
Your business partner is a company.



Business partner persons
Your business partner is an individual.

Depending on whether your business partner is an organization or a person, you will be shown different fields. For
example, persons require person-related fields, such as name fields, whereas organizations require fields for
organizations, such as the legal form of a company or the main contact.
For a person, you can maintain further details about names, such as the middle name and the name at birth, in the
additional name fields.

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Business Background

Business Partner Roles
You can assign multiple roles to a business partner. For example, a supplier can also be your customer. Some details
for the business partner may be identical for each role, such as address data. You do not have to enter this information
again when assigning a new role to an existing business partner.
Roles also allow you to further categorize the different types of business partners in your system. For example, a
supplier can be a warehouse provider or a freight forwarder.
You can maintain different information for each role. For example, if you specify that Jane Smith is an employee, you
will need to add employee data, such as payroll information, and user access data. However, if you specify that Jane
Smith is an account, you will have different information, for example, sales and financial data.
Miller and Son, a supplier of Akron Heating Technologies, has recently become an account of Akron. Kate
Jacob wants to add new details to the existing information about Miller and Son. She goes to the Business
Partners view of the Business Partner Data work center. She selects Miller and Son from the worklist and
clicks Create as and chooses Account to open the account quick activity. The address and
communication data is already available. She opens the editor and adds the new information for the
account.
Private address data, bank details, the date of birth, and the social insurance number of the employee
maintained in the Personnel Administration work center is protected. You can access this data in the
Personnel Administration work center, the Payroll Processing work center, the Time Administration work
center, the Compensation work center, and in the employee Self Services views of the Home work center
only.

Business Partner Relationships
You can specify the relationships of a business partner to other business partners in your system. For example, you
can specify that a supplier is also the supplier of a customer.

General Data for Business Partners
Apart from the data mentioned above, you can also maintain a number of additional business partner-specific data.
You can maintain the following general data for a business partner:


Number ranges
Number ranges control how the system creates numbers for new business partners. They define the highest
and the lowest number that can be used in a system.

You can maintain the following data for a business partner organization:


Industries



Legal forms

You can maintain the following data for a business partner person:


Name formats
Name formats define the sequence in which the name components of a person's name are displayed.
Formatted names are used, for example, in the business partner overview.



Marital statuses



Professions



Academic titles



Titles

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See Also
Additional Identifiers for Business Partners

2.1.4 Cost Center
Overview
In Organizational Management, a cost center represents a defined location of cost incurrence, for which costs are
recorded separately. In SAP Business ByDesign, a cost center is used in cost center management accounting to
collect and allocate overhead costs.

Cost Center Attributes
The Cost Center Type classifies all postings of the cost center, including postings to projects assigned to this cost
center. Based on this classification, a functional are - such as administration or marketing - can be derived for all
postings. By assigning functional areas to lines in financial reporting structures, the costs can then be distinguished
in profit analysis (cost center management accounting), and in income statements by function of expense.
The Profit Analysis Attributes of the cost center determine the assignment of its costs to market segments for profit
analysis. All postings to the cost center are characterized with the selected attributes, allowing for an analysis of
operating income by market segments. You can use the attributes in the reports Profit Overview by Key Figure and
Profit Detail by Contribution Margin Scheme.

Guideline
You should set the Cost Center definition for an org unit if it represents either a primary cost center or a support cost
center.
We recommend that you specify a cost center type when creating the cost center. Once postings have been made,
the cost center type cannot be revised. The profit analysis attributes can be adjusted at a later point in time.
When you define an org unit as a cost center, the cost center automatically carries the org unit ID. There is
no separate cost center ID and this ID cannot be changed.

See Also
Cost Center Management Accounting [page 566]
Cost Centers Quick Guide [page 780]
Functional Areas [page 18]
Income Statement by Function of Expense [page 46]
Income Statement by Nature of Expense [page 47]
Profit Overview by Key Figure [page 853]
Profit Detail by Contribution Margin Scheme [page 850]

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2.1.5 Profit Center
Overview
In Organizational Management, a profit center represents a company area for which a separate period-based profit
is determined. It is used for evaluating and regulating the activities of the company area in a profit-oriented manner.
In SAP Business ByDesign, the profit center provides visibility on profit and loss with reports that are available in the
Managing My Area work center.

Guideline
If profit center accounting is activated, the system requires at least one org unit to be defined as a profit center.
You must also define a profit center above every business residence, to collect profit and loss from material changes
in the corresponding site, and above every sales organization to collect profit and loss from sales activities.

See Also
Guide: Setting Up Your Org Structure
Org Structures Quick Guide [page 19]

2.1.6 Segment
Overview
In Organizational Management, a segment defines the org unit as an operating segment as defined by the
'International Financial Reporting Standard 8'. A segment represents a company area whose business activities
result in revenue and expenditure, and whose operating income is regularly monitored for the purpose of assigning
resources and evaluating performance.
In SAP Business ByDesign, the segment collects the balances of all lower-level profit centers and offers additional
financial reports to those provided at profit center level.

Guideline
If segment reporting is activated, the system requires that at least one org unit be defined as a segment. The segment
definition should be set at company or business residence level.

See Also
Guide: Setting Up Your Org Structure
Org Structures Quick Guide [page 19]

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2.1.7 Functional Areas
Overview
You can use functional areas to structure the income statement of your company. You need to use functional areas
if you opt for the Income Statement by Function of Expense [page 46] reporting principle.
The function of expense method shows the activities for which costs and revenues occurred in the company.
By contrast, the Income Statement by Nature of Expense [page 47] reporting principle uses the account structure
to portray which costs and revenues occurred (for example, material costs).

Activating Functional Areas
You activate functional areas during Scoping. There are two ways to do so:


Activate income statement by function of expense:
To find this business option, go to the Business Configuration work center and choose the Implementation
Projects view. Select your implementation project and click Edit Project Scope . In the Questions step, expand
the Financial and Management Accounting scoping element and select General Ledger. Choose Income
Statement by Function of Expense.



Activate profit analysis
To find this business option, go to the Business Configuration work center and choose the Implementation
Projects view. Select your implementation project and click Edit Project Scope . In the Questions step, expand
the Financial and Management Accounting scoping element and select
Accounting
Analysis

Reporting & Analytics for Sales and Profit Analy.

Management

Type of Profit Analysis

Earned Profit

Ensure that you have answered this question with yes.

If you have activated the use of functional areas in Scoping, you then need to assign a reporting principle to your set
of books.
For information about specifying a reporting principle, see Reporting Principle.

Defining Functional Areas
To find this activity, go to the Business Configuration work center and choose the Implementation Projects view.
Select your implementation project and click Open Activity List . Select the Fine-Tune phase, then select the Settings
for Income Statements by Function of Expense and Earned Profit Analysis activity from the activity list.
Select Edit Functional Areas.

Assigning Functional Areas to Reporting Structures
Create a financial reporting structure of the type Income Statement by Function of Expense. You can use this
reporting structure for your income statement by function of expense as well as for profit analysis. When creating
this reporting structure you have to assign your functional areas to them.
For more information on reporting structures, see Edit Financial Reporting Structures.

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Functional Area Determination
You can determine functional areas manually in the journal entry voucher. For other business transactions the
functional area is determined automatically.
For more information on determining the functional area, see Edit Functional Area Determination.

See Also
Reporting Principle
Income Statement by Function of Expense [page 46]
Income Statement by Nature of Expense [page 47]
Edit Functional Area Determination

2.1.8 Org Structures
2.1.8.1 Org Structures Quick Guide
In the Org Structures view of the Organizational Management work center, you can create, edit, and display your
enterprise’s org structures. The initial screen of this view displays the active org structures that are available in the
system in what is known as the Active Area. To create and edit org structures, you must switch to the Planning
Area by choosing Edit or using the Edit Org Structures common task. You can only access the Planning Area if you
have the authorization to do so.

Active Area
In the Active Area, the information shown is read-only. You can do the following:


View the org structure for a particular date (past, current, or future)



View the selected org structures in either table or chart format



Navigate the org structure and find org units using the options under Navigate, the Find button, and by
zooming



Print an org structure by choosing Print.



Select an org structure
If there are more than five org structures activated in the system, the Select Org Structures button will appear.
This allows you to select which org structures you want to display in the active area. You can choose to display
the selected org structures in either table or chart format.

Planning Area
In the Planning Area, you can create and change your org structures as required. In addition to the functions available
in the Active Area, you can also do the following:


Enter the date from which changes are to be valid



Create or edit an org structure and save your changes



Check the consistency of part or all of your org structure



Activate part or all of your org structure

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Perform a rollback to a previously activated org structure

When you activate your new org structure or your changes in the Planning Area, the org structure is moved to the
Active Area.
When working in organizational management, you should enable onscreen texts. Onscreen texts provide
context-specific information when you move the cursor over a field. To do this, choose
Settings

Onscreen Help

Personalize My

Display Additional Onscreen Explanatory Texts .

Business Background
Organizational Management
Organizational management (OM) is the central source of organizational information in SAP Business ByDesign. In
the Org Structures view of the Organizational Management work center, you can model your company's org structure.
This defines the structure of your company and provides a single, consistent view of your organization from all
perspectives of the business. It is comprised of org units that represent departments or divisions and provides a
unified, graphical representation of your organizational data. The org structure reflects your business's:


Legal hierarchy - determines which org units belong to which company or business residence, for example



Financial hierarchy - costs and profits are aggregated along this hierarchy



Reporting line hierarchy - personnel-relevant tasks are forwarded along this hierarchy and it shows where
personnel responsibility lies within the org structure



Functional hierarchy - tasks and approvals related to functions are forwarded along this hierarchy and it is
the basis for employee and organizational work distribution

The information you enter in the Organizational Management work center is used by the different business areas in
the system to support business processes that require organizational information. It is used, for example, to
automatically push work items, such as requests for approval, to the appropriate managers.
For more information, see Organizational Management.

Guide: Setting Up Your Org Structure
This document supports you in setting up your org structure, which you do in the Org Structures view of the
Organizational Management work center.
Follow this guide when setting up your org structure to avoid inconsistencies and problems at activation.
Note that this document should be used in conjunction with the background information and instructions
provided in the Org Structures Quick Guide [page 19].
Depending upon the size and complexity of your company, this task can take several hours. Be aware that there may
be several ways to model your company in the system. You may need to adapt your org structure after activation to
match your processes or to reflect organizational changes.
For more information, see Guide: Setting Up Your Org Structure.

Definitions
A definition is a property of an org unit. It can, for example, define an org unit as a cost center. It is used to describe
the role of an org unit in the org structure. When you create your org structure in the Org Structures view of the
Organizational Management work center, you must assign the relevant definitions to the org units. The Definitions
tab displays the definitions and attributes that can be assigned to a selected org unit. You can assign several
definitions to an org unit.
To assign definitions to an org unit, click Edit in the Org Structures view.

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For more information, see Definitions.

Functions
A key part of org structure maintenance is the assignment of functions, such as sales, personnel administration, and
cost management, to org units. The function reflects what the department represented by the org unit does. You
can assign as many functions as required to org units in your structure. A function is used to determine an org unit's
involvement in an area of business. This org unit is integrated into business processes in this area. For example, an
org unit that is flagged as a sales unit, is used in sales processes and sales documents.
For more information, see Functions.

Business Constraints and Veto Checks
In the Org Structures view of the Organizational Management work center, you are free to model your org structure
as you wish, but the system imposes certain constraints to ensure that the business areas can work with correct
organizational data. The system uses a set of rules to ensure that the information you enter is consistent. If there
are inconsistencies, the corresponding rules are displayed as messages on the UI. The rules are divided into the
following types:


Business constraints
The system checks the org structure data to ensure your structure is correct. The data you enter is compared
to the business area rules.



Veto checks
The system checks the org structure data for consistency with business area data, for example, the system
prevents changes to the validity of data that is already used in the business areas.

For more information, see Business Constraints and Veto Checks.

Manager Assignment
Managers assigned in the Org Structures view of the Organizational Management work center are responsible for
approving tasks. They are employees or service agents who have been assigned to an org unit as a manager.
For more information, see Manager Assignment.

Setting Up Approvals
For more information, see Setting Up Approvals.

External Business Identifiers
In Organizational Management, you can assign external business identifiers to org units. These identifiers are issued
by external authorities for identification of your company, or parts of your company, in business to business
transactions and in other transactions with external partners.
For more information, see External Business Identifiers in Organizational Management.

Deviating Business Residence Assignments
When you assign an org unit to a Business Residence that is not directly below in the org structure, the assignment
is known as a deviating Business Residence assignment, because you are defining a deviation between the standard
and legal hierarchies. You are stating that the org unit legally belongs to a different geographical area within the
company. This functionality is needed for specific cases, where it allows you to correctly reflect your reporting
structure and to avoid the duplication of Business Residences in the system.
For more information, see Deviating Business Residence Assignments.

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Time Dependency
All information entered in the Org Structures view of the Organizational Management work center is time dependent.
Time dependency supports the continuous change of your business – you can adapt your org structure in the system
so that it changes as your business changes.
For more information, see Time Dependency: Effective-From Date, Start Date, and Validities.

Org Data Requirements for Applications
The following documents contain organizational management related data that is required for the applications:


Organizational Data Requirements for Human Resources



Organizational Data Requirements for Financials [page 22]



Organizational Data Requirements for Customer Relationship Management



Organizational Data Requirements for Supply Chain Management



Organizational Data Requirements for Supplier Relationship Management



Organizational Data Requirements for Projects

Tasks
Create and Edit the Org Structure
For information about this task, see here [page 24].

Assign an Employee
For more information about this task, see here [page 27].

Assign a Manager
For more information about this task, see here [page 28].

Export Business Data Using Microsoft Excel
You can download your org structure to Microsoft Excel from the table view of the Org
Structures view. This download function is not available in the chart view. For more information
about this task, see here [page 29].

2.1.8.2 Business Background
2.1.8.2.1 Organizational Data Requirements for Financials
Overview
This document provides you with the information you need to set up Financials (FIN) data that is related to
Organizational Management.

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Org Data and Org Structure Requirements
To prepare your system for FIN, you must do the following:


Assign the definition Company to all org units that represent a company
All companies, including affiliated companies, have to be represented as a company in Organizational
Management. For these companies, business partners are automatically created by the system. These
companies and business partners are used in FIN for partner – company determination.
In the Organizational Management work center, choose the Edit Org Structures common task, and flag the
relevant org units as a Company on the Definitions tab.



Assign the definition Segment to the relevant org unit
The segments within your structure are used for segment reporting. The assignment of segments in a journal
entry is derived from profit centers. Therefore, profit centers are prerequisites for segment reporting.
In the Organizational Management work center, choose the Edit Org Structures common task, and flag the
relevant org unit as a Segment on the Definitions tab.



Assign the definition Profit Center to the relevant org units
This is required to provide profit center accounting and segment accounting.
In the Organizational Management work center, choose the Edit Org Structures common task, and flag the
relevant org unit as a Profit Center on the Definitions tab.



Assign the definition Cost Center to the relevant org units
Cost centers are required for cost center accounting.
In the Organizational Management work center, choose the Edit Org Structures common task, and flag the
relevant org unit as a Cost Center on the Definitions tab.



Assign the definition Business Residence to the relevant org unit
Materials and account determination groups are always evaluated at business residence level. In the selling
process, materials are evaluated at the level of the supplying business residence and account determination
groups are determined based on the selling business residence.
We recommend that you do not flag the Business Residence definition on the same org unit as the
Company definition. The Business Residence definition should be set at the level directly below a
Company.
In the Organizational Management work center, choose the Edit Org Structures common task, and flag the
relevant org unit as a Business Residence on the Definitions tab. Business residences represent the legal
aspect of a geographical location and are legally bound to their company after activation of the organizational
structure.



Assign managers to org units
Org unit managers are required for approval processes. If approval processes are in scope, then the system
tries to evaluate a manager of an org unit that has function assigned to it (functional manager) as the
responsible approver. If there is no active manager on the org unit to which an approval task is sent, the next
functional manager upwards in the hierarchy receives the task for approval.
An alternative approver can also be maintained in employee work distribution. Even if a functional manager
can be found, this alternative approver can also see the approval task.
If no functional manager and no alternative approver are maintained, then the system cannot find an approver
and the approval task cannot be processed.
To assign managers: In the Organizational Management work center, choose the Edit Org Structures common
task, and assign managers to org units in your org structure using the General tab.
To assign alternative approvers: In the Application and User Management work center, choose Utilities and
then Employee Work Distribution.

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Other Requirements
You may also have to do the following if you want to set up FIN in your system:


Assign the company to a set of books
When you have created and activated the companies, each company must be assigned to at least one set of
books.
In the Business Configuration work center, in the Activities view, choose All Activities, then select the Integrate
and Extend phase, then the activity Set of Books.



Define company account determination
This must be done for each company.
In the Business Configuration work center, in the Activities view, choose All Activities, then select the FineTune phase, then the activities Charts of Accounts, Financial Reporting Structures, and Account
Determination.



Activate profit center accounting
This is activated at the set of books level.
In the Business Configuration work center, in the Activities view, choose All Activities, then select the Integrate
and Extend phase, then the activity Set of Books.



Assign cost center types to functional areas
This relationship is required for income statements by functions of expense or earned profit analysis. A
prerequisite for this assignment is the definition of functional areas and cost center types
In the Business Configuration work center, in the Activities view, choose All Activities, then select the FineTune phase, then the activities Settings for Income Statements and Definition of Cost Center Types.



Define resources
Resources are required for time and activity confirmation.
In the Cost and Revenue work center, choose the Master Data Allocations view, then the Resources subview.
Here, you can create new resources with reference to a cost center, or edit existing resources. Resources can
also be created and edited in the Supply Chain Design Master Data work center.

2.1.8.3 Tasks
2.1.8.3.1 Create and Edit the Org Structure
Overview
This task description guides you through the processes of creating the initial org structure or editing the existing org
structure. You can create or edit org structures in the Org Structures view of the Organizational Management work
center.

Prerequisites

24



Use this document in combination with the Guide: Setting Up Your Org Structure document. The guide
provides information you need to set up a consistent structure and must be used in addition to the task
description provided in this document.



You have read the business background documents in the Org Structures Quick Guide [page 19].

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You have gathered all data relevant for organizational management, such as the legal, managerial, and
functional data of your enterprise.
You use your existing organizational structure plan as a basis for creating the org structure in the system.
When you start creating the structure, we recommend that you build from the top down; that is, start with
companies and business residences, and then add the business divisions or departments. When editing your
org structure, always enter the effective-from date for your changes.

Procedure
1.

In the Org Structures view, click Edit , or click the Edit Org Structures common task.

2.

On the dialog box that appears, specify the effective-from date for your proposed changes and choose
OK . Note that all elements in the org structure are time-dependent.
When creating an org structure, the effective-from date must be as far as necessary in the past to
include all relevant human resource and financial data. When editing an active org structure, enter
the date from which you want your changes to take effect before you start to edit. For more
information, see Time Dependency: Effective-From Date, Start Date, and Validities.

3.

4.

Create your org structure outline.
a.

To create a new org structure, click New , and select Org Structure in the planning area.
Alternatively, you can also select the Org Unit under Template, and drag it into the central screen. You
can then drag as many org units as required and drop them onto the root org unit.

b.

To add an org unit, place your cursor on the intended root org unit and click New . Then click Org
Unit. Repeat this step until you have all the org units you require.
Alternatively, to add a child org unit, click the parent org unit with the secondary mouse button to open
the context menu, then click New Org Unit.

Complete all relevant tabs for each org unit in the structure. To do this, select an org unit and then fill in the
information on the tabs.
You can check the consistency of your org structure at any time, as described in step 5 below. Regular
checks help you to eliminate inconsistencies on an ongoing basis, rather than being faced with many
messages related to inconsistencies when you have finished making all of your changes.
General Tab
Contains general information on the org unit, such as the org unit ID, name, timelines, working day calendar,
manager, and address.
a.

Assign the Org Unit ID. Note that you cannot change the org unit ID after you activate the org structure.

b.

Enter the Org Unit Name.

c.

The Valid From/To field displays the timeline of the org unit. You can change timelines on the
Timelines tab.

d.

Enter the Working Day Calendar to apply to this org unit
.

e.

If required, click the External Business Identifiers link to apply the correct identifier to an org unit, for
example, D-U-N-S.
For more information, see External Business Identifiers.

f.

If a manager is required, in the Org Unit Manager field, click the icon to display the Select Manager
dialog box. A list of employees is displayed. Choose the appropriate employee. The Manager, Manager
ID, Job Title, and Assigned To fields are automatically filled with the chosen employee's data.

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For more information, see Manager Assignment.
Definitions Tab
Displays all definitions that are assigned to the org unit. The definitions define the types of properties
associated with an org unit, for example, the legal property, which is relevant for the definitions Company and
Business Residence.
a.

Select the appropriate definition or definitions for your org unit. These are properties that define the
org unit in the org structure, for example, make it a profit center, cost center, or both.

b.

Complete all fields for each definition.

For more information, see Definitions.
If you are creating the initial org structure, ensure that you create one business residence for every
company. Do not assign both definitions to the same org unit.
Addresses Tab
Provides all address details for the org unit, including the main address and the bill-to address.
a.

Enter the addresses for the org unit. You can enter new addresses or copy existing ones from other
org units.

b.

In the Company Name and Department Name fields enter the names, as required.

c.

If required, you can enter a different Bill-to Address for a company.

Functions Tab
Displays all duties that are assigned to the org unit.
a.

On the Functions tab, expand the relevant group by choosing Details.

b.

Select the appropriate check boxes to activate the relevant functions of the org unit. The functions
you assign propose the work centers for the employees assigned to this org unit. For more information
about assigning work centers to employees, see the documentation on Business Users.

For more information, see Functions.
Employees Tab
Displays all information regarding both the internal employees and service agents assigned to the org unit,
including their employee IDs and jobs.
a.

Assign employees or service agents to your org unit.
Employees or service agents can only be assigned in organizational management and not created.
If Human Resources is active in your system, you can hire employees in the Regular Tasks view of
the Personnel Administration work center and create new service agents in the Service Agents view
of the Business Partner Data work center. If Human Resources is not active in your system, you can
create employees and service agents in the Business Partner Data work center, in the Employees
view.

Timelines Tab
Displays all timelines of the properties and attributes of the org unit.

5.

26

a.

On the Timelines tab, you can edit the length of time an attribute is to exist in the system. You can do
this individually for all attributes associated with the org unit, for example, the definitions and the
addresses.

b.

In the Valid From or Valid To column, either enter the new date or select using the calendar.

Check your org structure. Click Check
entered.

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in the main header to check the consistency of the data you have

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There are three check options available:


Check All: Checks all org structures that are currently being displayed in the planning area.



Check Selected Structure: Checks the complete org structure related to the org unit that is currently
selected.



Check Selected and Dependent Org Units: Checks the org structure from the org unit that is currently
selected downwards.

Any inconsistencies in the org structure are displayed as error messages. You must resolve these error
messages by changing your org structure until they are resolved. Continue to click Check to assess your
progress.
For more information, see Business Constraints and Veto Checks.
6.

Activate your org structure. When you have resolved all error messages, click Activate
Activation also saves your data.

in the main header.

There are three activation options available:


Activate All: Activates all org structures that are currently being displayed in the planning area.



Activate Selected Structure: Activates the complete org structure related to the org unit that is
currently selected.



Activate Selected and Dependent Org Units: Activates the org structure from the org unit that is
currently selected downwards.

The saving of changes that you did not want to make can only be undone using the Roll Back button, which
will also undo all other changes you have made in the planning area since the last save or activation. You must
then rebuild your org structure. Roll Back rolls the planning area back to the last active version. It discards all
changes made in the planning area since the last activation and copies the active area into the planning area.
You use this action if you have made changes and saved them and now wish to discard them.

Result
You have activated your org structure. It will now appear in the active area. You can now use the org structure in all
processes and applications that refer to org data.
If you are having problems with processes in an application area after creating your org structure, check the Org
Data Requirements document for that application area. You can find these documents in Business Background
section of the Org Structures Quick Guide [page 19] and check the Guide: Setting Up Your Org Structure.

2.1.8.3.2 Assign an Employee
Prerequisites
The employee and/or service agent you want to assign to an org unit have been created in the system. You can
create employees in the following ways:


If Human Capital Management is active in your system, you create and assign employees in the Personnel
Management work center. You create service agents in the Business Partner Data work center. You assign
them in the Organizational Management work center.



If Human Capital Management is inactive, you create both employees and service agents in the Business
Partner Data work center and assign them to org units in the Organizational Management work center.

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You can only assign employees to org units that have a business residence in the hierarchy above them.
This means that employees cannot be assigned at company and at business residence level. For example,
to be able to assign a Managing Director as a manager of your company org unit, you must first assign the
director as an employee to an org unit further down in the structure and then assign that employee as the
manager of your company org unit.

Procedure
1.

Choose Edit in the Org Structures view of the Organizational Management work center.

2.

Specify the correct Effective From date for your changes and choose Go .

3.

Select the org unit to which you want to assign an employee and choose the Employees tab.

4.

Choose Add . The system adds a line to the table.

5.

In the Employee ID column, select the employee or service agent you want to assign to the org unit. The system
automatically transfers the details of that employee to the table.

6.

Optional: You can assign a job to the employee using the Job ID column of the table.
You create jobs in the Job Definition view of the Organizational Management work center. For more
information, see the Job Definition Quick Guide.

7.

Choose Save and choose one of the options under Activate

to activate your changes.

You can assign several employees or service agents to one org unit.

See Also
Assign a Manager [page 28]

2.1.8.3.3 Assign a Manager
Prerequisites
The employee or service agent that you want to assign to the org unit as a manager is already assigned as an employee
in the org structure. Once the employee or service agent is assigned to an org unit, you can assign them as the
manager of one or several org units.
For more information on assigning employees to the org structure, see Assign an Employee [page 27].
For more information about the consequences of assigning a manager, see Manager Assignment.

Procedure
1.

Choose Edit in the Org Structures view of the Organizational Management work center.

2.

Specify the correct Effective From date for your changes and choose Go .

3.

Select the org unit to which you want to assign an org unit manager and choose the General tab.

4.

Select or enter an org unit manager in the Org Unit Manager field.
The system fills the Manager ID, Job Title, and Assigned To fields automatically based on the manager you
select.

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5.

Choose Save and choose one of the options under Activate

to activate your changes.

Only one manager can be assigned to each org unit, even if there are several definitions and/or
functions assigned to this unit. The selected manager is then the manager for all of the definitions
and/or functions that are assigned to this org unit.

2.1.8.3.4 Export Business Data Using Microsoft Excel®
Overview
You can export different types of data from the SAP Business ByDesign system to Microsoft Excel. Then you can
use Microsoft Excel to organize and analyze that data.
You can export data from a report or from a worklist.

Prerequisites
Go to My Computer in the Self-Services Overview view in the Home work center to ensure that the following
prerequisites are fulfilled:


You have installed the latest Add-In for Microsoft Excel®.
Click Install Additional Software.



The settings for your browser have been set correctly.
Click Check My Computer Settings.

Procedure
1.

2.

Before you can export data, you must be viewing that data. Depending on the data that you want to export,
choose one of these options:


To export data from a report, open that report and choose whether you want to export the table or
chart by clicking either Switch to Chart or Switch to Table.



To export data from a worklist, open that worklist and click Go.

To export data from a chart, table, or worklist, click Export, then choose To Microsoft Excel.
The complete list of data that you see on the screen will be exported to Microsoft Excel.
If you have personalized your worklist using
Personalize This Screen , the personalization
settings that you have made will also be reflected in the Microsoft Excel worksheet that you
download. For example, if you have moved any columns, they will be displayed in the same order in
the Excel worksheet, and if you have hidden or unhidden any columns in the worklist, they will be
hidden or unhidden in the Excel worksheet accordingly.

3.

Select the language or template in the dialog box that is displayed.

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29



If there is only one template that has the logged in language variant, then the export will be
performed in the logged in language, and no user interaction is required.



If there is only one template in the system for this export scenario, but the logged in language
variant is not available, then export will be performed in the English language.



If there is more than one template in the system for this export scenario, the Template List
dialog box is displayed. In this dialog, you can select the Microsoft Excel template that you
want to use for the export. The template will dictate how your exported data will be formatted.
The Microsoft Excel version that is relevant for each template is displayed.

4.

Click Download.

5.

A message shows that you can open or save the file which contains the data that you have just exported from
the SAP Business ByDesign system. Click Open or Save depending on what you want to do with the exported
data.
Depending on whether you click Open or Save, there are two possible results:

6.



If you click Open, a worksheet opens with the data in Microsoft Excel. The file has a temporary name,
but it is not saved. You can use all the functions of Microsoft Excel to organize the data and to save
that worksheet.



If you click Save, a Save As dialog box opens. You can specify an appropriate file name and a location
to save the exported Microsoft Excel file to. A message will inform you when the download has
completed successfully.
You can later navigate to the location where you have saved the template and open it .

To adapt the template, choose Edit Template in the SAP Business ByDesign tool bar.
The template editor will open.
In the editor, you can make the following changes to the template:


Change the name of a column



Change the sequence of columns by choosing Move Up and Move Down



Hide a column by deselecting it under Visible

Click Generate to save your changes to the template.
Ensure that the adapted template from the Office Template Maintenance view is uploaded to the
SAP Business ByDesign system.

2.1.9 Movement Types
Overview
Movement types classify postings in the general ledger and fixed assets based on the account movements they
relate to (such as adjusting entries or depreciation). The available movement types are predefined and cannot be
changed.
Movement types are assigned to movement type profiles. In the settings for a set of books, you can define which
movement type profile you want to use.
The Default Movement Types profile is used by default. If you have activated consolidation preparation in business
configuration, you have the option of using the Movement Types for Preparation for Consolidation profile as an
alternative. This profile contains special movement types that meet the requirements for consolidation preparation.

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Configuration settings are normally performed by an administrator. If you do not have the required
authorization, contact your administrator.
To find this business option, go to the Business Configuration work center and choose the Implementation
Projects view. Select your implementation project and click Edit Project Scope .
In the Scoping step, expand the Financial and Management Accounting scoping element and select General Ledger
and then Consolidation Preparation.

Movement Types in General Ledger Accounting
Movement Types Available with the Default Movement Types Profile
In General Ledger Accounting, the Default Movement Types profile offers you the following movement types:


900: Opening Balance



910: Addition / Acquisition



920: Write-Off / Retirement



930: Utilization / Usage



940: Transfer



950: Exchange Rate Differences – Current Year



960: Exchange Rate Differences from Opening Balance



980: Deduction of Accrued Interest



985: Addition of Accrued Interest



990: Other Changes

Movement Types Available in the Movement Types for Preparation for Consolidation Profile
In General Ledger Accounting, the Movement Types for Preparation for Consolidation profile offers you the following
movement types:


500: Accruals – Period Start



520: Addition for Accruals/Provisions



540: Consumption Accruals/Provisions



555: Disposals for Accruals/Provisions



560: Dissolution for Accruals/Provisions



570: Reclassification of Accruals/Provisions



580: Deduction of Accrued Interest



585: Addition of Accrued Interest



600: Equity Capital – Period Start



620: Transfer from Net Profit Previous Year



630: Dividends Paid



640: Capital Increase/Reduction



623: Increase in Equity



645: Reduction of Equity



646: Reclassification of Equity



650: Annual Net Profit/Loss



660: Transfers for Discontinued Operations in Current Year

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670: Withdrawal for Discontinued Operations in Current Year



690: Other Transactions



725: Fixed Asset Acquisition in Group (Man.Correction)



745: Fixed Asset Retirement in Group (Man.Correction)



780: Manual Adjustments for Fixed Asset Acquisition/Retirement in Group



900: Opening Balance

Use
You use movement types in general ledger accounting to create a schedule of changes (for example, for your
provision accounts). For this, you need to have always specified a movement type for each manual posting.
If you want to create a schedule of changes, you need to ensure from an organizational point of view that,
with every manual posting, a movement type is specified for each line item.
To display the Movement Type column when creating a journal entry voucher, choose Open Settings
Dialog (the pushbutton with the spanner) and include the appropriate field in the display.
To create a schedule of changes, go to the General Ledger work center and choose Reports and then Schedule of
Changes. For this report, some movement types are grouped together corresponding to the predefined categories
for a schedule of changes.
You can create various kinds of schedules of changes, such as a schedule of changes for your provision accounts.
For more information on this report, see Schedule of Changes [page 351].

Movement Types in Asset Accounting
When making manual postings in fixed asset accounting, you cannot specify movement types. Instead, the system
automatically derives the movement types from the relevant business transaction. Movement types in fixed asset
accounting are only used for information purposes and are not used in reporting.
The derived movement types are displayed in the journal entries.
You can access the Journal Entries view from the General Ledger work center under Journal Entries.
You can create a schedule of fixed assets in Asset Accounting. However, the schedule of fixed assets does
not use movement types. You find this report in the Fixed Assets work center under Reports and then
Schedule of Fixed Assets.
For more information, see Schedule of Fixed Assets [page 500].

See Also
Schedule of Changes [page 351]
Schedule of Fixed Assets [page 500]

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2.1.10 Materials
Overview
Materials are tangible products that can be produced, bought, and sold. You create the master data for materials in
the Materials view of the Product Data work center. Valuation details are needed if the material is part of your
inventory. All materials you create in this view are immediately visible in the Inventory Valuation work center.

Features
The valuation data in the material master is of central importance in the valuation of inventories and goods
movements. Tasks are generated in different work centers if any valuation-relevant data is missing.


If a material movement fails because the company/business residence assignment for the material is missing,
a task is sent to the Inventory Valuation work center requesting that the organizational assignment for that
material be maintained. On the Valuation tab of the material's master data record, you specify the company
and business residence combinations where this material is to be used in accounting, and maintain the status
of these organizational assignments.



If a goods movement fails because the valuation data of a material is incomplete, a task is sent to the General
Ledger work center. This task is also solved in the Valuation view of the material.
If you wish to maintain costs for more than one material, consider using the Edit Unit Costs activity under
Common Tasks.

Cost Types
Cost types enable you to assign different costs to a material for different purposes. The only cost type that actually
affects the valuation of material inventories and movements in the system is inventory cost.
In addition to inventory cost, the other cost types available are estimated cost, planned cost, book value, and periodic
FIFO cost. These cost types do not affect the valuation of material inventories or movements.
For more information on cost types, see Cost Types for Inventory Valuation [page 523].

Journal Entries
When the inventory cost is updated for a material that is in stock, a revaluation journal entry is generated in the
general ledger. You can view this journal entry by searching for the relevant cost change document in the General
Ledger work center, Journal Entries view. The journal entry amount is calculated by multiplying the difference
between the old cost and the new cost by the quantity in stock.
A cost change document is always generated for any cost change if the organizational assignment has the
status Active. Even if the new cost is the same as the old cost (for example, a cost estimate calculated the
same cost as before), a cost change document will be generated because the source document reference
is new. However, a journal entry is only generated if the inventory cost is changed and the material is in
stock.

Account Determination Group
The material's valuation master data includes the account determination group, such as raw materials, semifinished
products, or finished products.

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Perpetual Cost Method
In the material's valuation master data, you also specify the perpetual cost method (Standard or Moving Average).
For more information, see Perpetual Cost Methods [page 526].

Inventory Cost History
A history of the changes to a material's inventory cost is available in the Inventory Valuation work center, Materials
view and Material Unit Costs view.
For more information, see Inventory Cost History [page 537].

Material Reports
You can use the Material Unit Costs [page 705] report to gain information about costs and cost comparisons during
a defined period.
The Material Inventories – Balance Summary [page 693] report provides information about inventory quantities
and values.

See Also
Valuation [page 506]

2.1.11 Production Lots
Overview
Production lots that have been released in Supply Chain Management appear in the Inventory Valuation work center,
Production Lots view. The account determination group is derived from the material, the overhead rule is derived
from the company and business residence combination, and the profit center is derived from the business residence.

Features
In the Inventory Valuation work center, Production Lots view, you can view released production lots and reassign the
overhead rule.
Released production lots are subject to job order costing in financials. When parts are withdrawn from storage to be
worked on, the WIP account is debited and the material inventory account is credited. Consumption of services
debits the WIP account and credits the cost center providing the service.
When you execute an overhead absorption run for production lots in the Inventory Valuation work center, Production
Lots – Overhead Absorption view, the run calculates overhead for the production lots and allocates it from the cost
centers to the production lots using appropriate expense accounts. The destination accounts to which the postings
are made need to have been specified and set up in the system configuration using account determination. Overhead
rules are defined in the Cost and Revenue work center, Overhead Rules view.
Account determination is specified in the valuation data of the output material and is based on the valuation
level. If the output material has the valuation level Product Specification, it is possible to define the account
determination group at that level. It is not possible to change the product specification of the production
lot once the production lot has been created.
For more information on valuation levels, see Valuation Levels [page 530].

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When production is completed, a goods receipt from production credits the WIP account and debits the material
inventory account.
At the end of the period, execute a WIP clearing run in the Inventory Valuation work center, WIP Clearing view. This
clears any differences between costs consumed and valuation of goods receipt from production on this dedicated
production lot.
Production variances are posted as follows:


If the material uses the Standard perpetual cost method, production variances are posted to production
difference accounts. The work-in-process account for the production lot will then balance to zero. These
production difference accounts are also defined in account determination.



If the material uses the Moving Average perpetual cost method, production variances are not posted to a
production differences account but instead result in revaluation of the material inventory.

The overhead absorption run should be executed before the WIP clearing run.

Reports
You can use the following reports to get more information about work in process during a particular period:


Production Lots – Line Items



WIP Inventories – Balance Summary

2.1.12 Purchasing Documents
Overview
Purchase orders, including orders shipped from third parties, are referred to as purchasing documents in accounting.
The items from purchase orders are needed in accounting processes, for example to be able to value the goods
receipt with the purchase order price or to determine when the clearing accounts should be cleared completely for
the item.
Purchase orders that have been released in supplier relationship management appear in accounting in the Inventory
Valuation work center, Purchasing Document Items view.

See Also
Purchasing Document Items Quick Guide [page 570]
Marked Final Clearing Date for Purchasing Document Items [page 574]
GR/IR Clearing Runs [page 580]
Purchase Order Processing

2.1.13 Resources
Overview
The resource is a central master data object that you can use to define all the data of a machine, tool, vehicle, or
employee relevant to planning and executing a production process, as well as valuating the costs of the same. The
Supply Chain Design Master Data work center enables you to maintain all the necessary parameters to integrate
your resources into supply planning, production execution, and financials.

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Resource Types
The Resources view in the Supply Chain Design Master Data work center provides you with several resource types
that you can use to model your resources according to their nature and usage in planning, execution, and financials.
You can define the following resource types:


Equipment resource
You define an equipment resource to model, for example, a machine or tool, as a resource in the system.



Vehicle resource
You define a vehicle resource to model, for example, a forklift, as a resource in the system.



Labor resource
You define a labor resource to model an employee that, for example, operates a production activity, as a
resource in the system.

In addition, you can combine multiple resources to a resource group for planning purposes. Depending on the
resource type, the system controls which data needs to be maintained. For example, for each labor resource, you
can maintain specific job data.

Resource Use
Using the resource use, you define how the resource is to be used by the system in the different business processes
and application areas. The system enables and disables all the relevant attributes depending on the selected resource
use.
The New Resource editor is accessed by either of the following paths:


In the Resources view, click New and choose the New Resource type that you want to create.



In the taskbar, click Common Tasks and choose the New Resource type that you want to create.

In the General tab, you can select the following resource uses:


Resource Relevant for Financials
If you want to incorporate the resource in the valuation of business transactions in financial accounting, you
must define it as relevant for financials. If you select the Resource Relevant for Financials check box, the
Valuation tab is visible. Here you can enter the specific attributes that are relevant for cost calculation.



Resource Relevant for Capacity Planning
In supply planning, you can plan production proposals on the basis of the resource load. To do so, you need
to define the resource as relevant for planning to include them in the planning view of the bill of operations.
Here, the system determines the capacity requirements that are required to fulfill the production process.
When releasing the production model, the system creates the released planning model (RPM) using the
planning information from the bill of operations’ planning view. The released planning model serves as the
basis for the production proposal in supply planning. Here, you can determine the resource load using the
resource’s available capacity, operating times, and capacity requirements.
If you want to assign a single resource to a resource group, the single resource must not be planningrelevant.



36

Main Production Resource
If you want to use a resource in your production process, you need to assign it to an operation or activity in
the bill of operations. However, if you want to assign a resource to an operation, you must define it as a main
production resource. Main production resources are important for scheduling operations in production

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execution. When creating a production order in production execution, the operations are scheduled by the
system according to the availability of the main production resources. Each main production resource needs
a logistics area to determine the corresponding supply and output area for the input and output products.


Multiple Resources
You can define a single resource as a representative for multiple similar resources. If you select the Multiple
Resources check box, the system enables the Number of Resources field on the Operating Times tab. In this
way, the resource becomes faster. For example, if you have three identical drilling machines, you can model
them in the system as multiple resources. However, you can also achieve this by using the resource group.
In this case, you can model each resource as an individual resource in the system and group them to a resource
group for planning.

Operating Times
For each resource that is a main production resource, you need to define operating times. The operating times define
the availability of a resource based on the working time calendar of the corresponding site. In the
Operating Times tab, you can define standard and time-dependent operating times by using a shift program or a
recurrence pattern of operating hours. In contrast to standard operating hours, time-dependent operating hours
are only valid for a certain validity period. In addition, you can maintain single downtime events (for example, short
term repair actions), or additional times (for example, working time needed for an unplanned order).
The number of resources and the resource utilization are time dependent. You can specify them separately on the
basis of the different operating times. The resource utilization allows you to define the resource’s total capacity that
is available within the defined operating times. For example, the capacity of a resource would usually be 100%.
However, if the resource is able to process two operations at the same time, you can increase the resource utilization
to 200%. You can also decrease the value to 50% if the resource cannot operate with full capacity for maintenance
reasons.
You can also define a template containing predefined operating times, which is provided by the resource operating
profile. In this case, the system simply copies all the operating time information that you have maintained in the
operating profile to the resource. When you change the copied operating times in the resource, the link to the
resource operating profile is broken.

Capacity and Scheduling
The Capacity and Scheduling tab in the New Resource editor allows you to define specific attributes for production
scheduling and capacity planning.
The New Resource editor is accessed by either of the following paths:


In the Resources view, click New and choose the New Resource type that you want to create.



In the taskbar, click Common Tasks and choose the New Resource type that you want to create.

You can maintain the following:


Scheduling Buffer
The scheduling buffer is a fixed duration that is added to the lead time of the planning operation. It shall protect
against fluctuations in the lead time due to unforeseen issues such as missing components or resource queue
time. As a result, the scheduling buffer extends the lead time of the production order in manufacturing. It
creates a time interval of earliest and latest start date, where the production order processing shall start.



Bucket Type
The bucket type enables you to specify the period in which you want to plan the resource, for example, day
or week.

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Bucket Utilization
With the bucket utilization, you specify the percentage of the resource’s total capacity that is to be considered
in planning. This means, you can define the actual load for a resource in production to achieve greater planning
security. For example, a machine operates 8 hours a day, the resource utilization for this machine is 100%,
so 8 hours are considered for production. However, you know from experience that the machine often causes
delays when carrying out specific operations. In this case, you can define a bucket utilization of 80%. For a
bucket of a 5 day week, the resource will be planned with a capacity of 32 hours. Bucket utilization can only
be maintained on the Capacity and Scheduling tab if you have defined the resource as relevant for capacity
planning on the General tab.

Valuation
Each resource provides a service that you can use to valuate the service consumption for a certain production
process. To do so, you need to define the resource as relevant for financials. This enables you to maintain the
valuation data of the resource. For each financial-relevant resource you need to specify a cost center and the cost
rate for the service provided by the resource. If the resource provides only one service, you can maintain the cost
rate on the Valuation tab in the New Resource editor. However, if the resource provides multiple services with
different cost rates, you can add these services to the resource on the Services tab. For example, if you want to
define different cost rates for the setup and the produce activity for a machine, you can define two different services
for these activities.
The consumption of a service can be calculated either based on the resource utilization or based on the operation
quantity. By setting the calculation method, you can define the way the service product consumption is calculated.
If the service consumption is measured as duration, its value can be equal to the duration of the resource utilization.
If the service product consumption is measured in an arbitrary unit of measure, its value can be proportional to the
operation quantity.
You can maintain the cost rate of a service in the Product Data work center. If a resource contains both services on
the Service tab and a cost rate maintained on the Valuation tab, the system always uses the cost rate on the
Valuation tab.
The New Resource editor is accessed by either of the following paths:


In the Resources view, click New and choose the New Resource type that you want to create.



In the taskbar, click Common Tasks and choose the New Resource type that you want to create.

Once you have maintained the cost rate on the Valuation tab, the system will use this cost rate. You can
define the limit of the period for which the cost rate is valid using the delimit function. This enables you to
enter a date until which this cost rate is valid.
For a labor resource, you can also specify the job that describes the role of the employee that is assigned to this
resource. If a resource represents an asset in financials, you can assign the corresponding individual material to the
resource for documentation purposes.

See Also
Bills of Operations
Supply Planning
Logistics Task Management

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2.2 Currencies and Rates
2.2.1 Currencies
Overview
A currency is the legally recognized means of payment in a given country. A currency has to be specified for every
financial amount in the system. The currencies are specified using the ISO standard form, such as EUR for euros or
USD for US dollars.
All currencies defined in ISO standard 4217 are supported.
To find this activity, go to the Business Configuration work center and choose the Implementation Projects view.
Select your implementation project and click Open Activity List . Select the Fine-Tune phase, then select the
Currencies activity from the activity list.

Currencies in Financials
In financials, a distinction is made between the following types of currency:


Local Currency
Companies are required to store their financial data in the local currency of the country in which they are
based and to perform year-end closing in this currency.



Transaction Currency
Each business transaction is entered in the source document in the transaction currency. If the transaction
currency differs from the local currency, the system subsequently converts the business transaction amount
for the journal entry into the local currency.

Currency Conversion
In accounting, currencies and currency conversion are relevant for the following:


Posting a document in a foreign currency (that is, the transaction currency is not the local currency



Foreign Currency Remeasurement

When converting a currency into another currency, the system applies exchange rates that you enter.
You can access the Edit Exchange Rates view from the General Ledger work center under Common Tasks.

See Also
Quick Guide for Exchange Rates
Exchange Rate, Exchange Rate Type, and Conversion Type [page 366]
Foreign Currency Remeasurement

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2.2.2 Currency Conversion Profile
Overview
The currency conversion profile specifies which business transaction is converted and how. This means:


With which conversion type (ask rate, bid rate, or middle exchange rate)



With which date (document date, posting date, or conversion date)



With which exchange rate type

Standard Conversion Profiles
Two conversion profiles are provided in the system:


Standard Currency Conversion Type: Middle Exchange Rates
With this currency conversion profile, the middle exchange rate is used for all business transactions.



Currency Conversion Type: Bid Rate/Middle Exchange Rate/Ask Rate
The settings in the currency conversion profile are made in accordance with the accounting principle HGB
(German Commercial Code). The conversion type that is specified for each business transaction corresponds
to the balance sheet item portraying that business transaction:

Balance Sheet Item

Conversion Type

Fixed Assets: Acquisition Costs

Middle exchange rate

Fixed Assets: Replacement Costs

Middle exchange rate

Fixed Assets: Current Market Value

Bid rate

Receivables

Bid rate

Inventories: Acquisition Costs

Middle exchange rate

Inventories: Replacement Costs

Middle exchange rate

Inventories: Current Market Value

Bid rate

Bank Balance and Cash

Bid rate

Prepaid Expenses

Middle exchange rate

Payables

Middle exchange rate

Provisions

Middle exchange rate

Deferred Income

Bid rate

All Other Balance Sheet Items

Middle exchange rate

Defining a Currency Conversion Profile
You can define currency conversion profiles of your own.
To find this activity, go to the Business Configuration work center and choose the Implementation Projects view.
Select your implementation project and click Open Activity List . Select the Fine-Tune phase, then select the Currency
Conversion Profiles activity from the activity list.

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Assignment to a Set of Books
When you assign companies to a set of books, you also need to assign a currency conversion profile to each company.
In this way, a given currency conversion profile is valid for a company within a set of books. You can also assign the
same currency conversion profile to multiple companies within a set of books.
To find this activity, go to the Business Configuration work center and choose the Implementation Projects view.
Select your implementation project and click Open Activity List . Select the Integrate and Extend phase, then select
the Set of Books activity from the activity list.

See Also
Set of Books [page 42]
Exchange Rates [page 366]

2.3 General Ledger and Subledgers
Overview
Financial accounting is affected by all business activities in the company, from the movement of goods to payment
transactions. Transactions that require postings are recorded in chronological order in the journal.
The purely chronological listing of the postings captured in the journal are organized systematically in the general
ledger so that the postings are made to the appropriate capital accounts, asset accounts, expense accounts, and
income accounts (using account assignment to journal entries). This means that each business transaction is
recorded at least twice.
Moreover, there are also subledgers that are used to clarify specific G/L accounts. These include the following:


Fixed Assets



Inventory



Accounts Payable Ledger



Accounts Receivable Ledger



Cash Ledger



Tax Ledger



Cost Accounting



Revenue Accounting

General ledger is the name used to refer to the set of accounts structured by individual financial statement items.
General ledger accounts (G/L accounts) are balance sheet accounts on the one hand and profit and loss accounts
on the other. Once these accounts have been closed, they are used to produce financial statements.
When the balance sheet accounts are opened at the start of each fiscal year, they contain the closing balances of
the previous fiscal year, which are combined with the closing postings to produce a closing balance sheet. You carry
forward the account balances to the next fiscal year.
G/L accounts are based on a chart of accounts or standard chart of accounts appropriate to the company's
requirements. For more information, see Chart of Accounts [page 66].
The settings and configurations made in the general ledger can be either fixed or variable. For example, you generally
create charts of accounts once in the Business Configuration and fix its settings for your daily tasks, whereas you
have to reconfigure the parameters of a balance report in the Application each time you call it up.
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See Also
Chart of Accounts [page 66]
Set of Books [page 42]

2.4 Set of Books
2.4.1 Set of Books
Overview
A set of books forms a complete and consistent set of accounting data that is required for statutory reporting and
creating financial statements. It comprises a general ledger and all subledgers (Fixed Assets, Inventory, Accounts
Receivable, Accounts Payable, Cash Ledger, Tax Ledger, and Cost and Revenue).
You define your own set of book, which consists of the following main settings:


Accounting principle [page 45] (IFRS, or local accounting principles, such as US GAAP or the German
Commercial Code)



Reporting principle (function of expense method, profit center reporting, segment reporting)



Chart of Accounts [page 66]



Fiscal Year Variant [page 70] (fiscal year matches calendar year or is a non-calendar year)

Defining a Set of Books
You have to define at least one set of books and assign at least one company to it before you can create journal
entries in the system:

42



Specifying Fundamental Settings
You make fundamental settings for the set of books in Business Configuration.
To find this business option, go to the Business Configuration work center and choose the Implementation
Projects view. Select your implementation project and click Edit Project Scope .
In the Questions step, expand the Financial and Management Accounting scoping element and select General
Ledger.



Defining Individual Parts of the Set of Books
You define individual parts of the set of books (such as the chart of accounts) in Business Configuration.
To find this activity, go to the Business Configuration work center and choose the Implementation Projects
view. Select your implementation project and click Open Activity List . Select the Fine-Tune phase, then select
the Chart of Accounts, Financial Reporting Structures, Account Determination activity from the activity list.
For more information, see the documentation on the individual parts of the set of books.



Assigning the Set of Books Parts to the Set of Books
To find this activity, go to the Business Configuration work center and choose the Implementation Projects
view. Select your implementation project and click Open Activity List . Select the Integrate and Extend phase,
then select the Set of Books activity from the activity list.
For more information, see Configuration: Set of Books.

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Multi-GAAP Reporting
You can define multiple sets of books with different settings. This enables you to have different sets of books with
different accounting principles so that you can prepare your financial statements based on different accounting
principles (for example, local accounting principles and IFRS). Performing reporting in parallel in this way is referred
to as multi-GAAP reporting. You can also define multiple sets of books if you want to prepare your financial reports
based on different charts of accounts, fiscal year variants, or reporting principles. For more information, see Multiple
Sets of Books [page 43].

2.4.2 Multiple Sets of Books
Overview
You can define multiple sets of books with different settings. This feature enables you to prepare your financial
statements based for example on different accounting principles, a procedure known as multi-GAAP reporting. It
also allows you to prepare parallel sets of financial statements based on different charts of accounts, fiscal year
variants, or reporting principles.
The more sets of books you define, the larger your volume of documents becomes. We therefore
recommend that you consider carefully whether you actually need an additional set of books.

Application Examples
The following examples illustrate cases where it may be necessary to define two sets of books:


Local accounting principle and IFRS
Suppose you need to prepare your year-end closing based on IFRS (International Financial Reporting
Standards) in addition to your local accounting principle. You create two sets of books and assign your local
accounting principle to one set of books and IFRS to the other. You also assign the appropriate chart of
accounts to the sets of books based on the accounting principle, that is, you use different charts of
accounts.



Separation of commercial and tax balance sheets
In Germany, the Accounting Law Modernization Act (BilMoG) which came into force on January 1, 2010 makes
it advisable to separate the commercial balance sheet from the tax balance sheet. You therefore create two
sets of books: one for the commercial balance sheet and one for the tax balance sheet, and assign the
appropriate accounting principle to each. You assign the same chart of accounts (SKR03 or SKR04) to each
set of books, since your transactions only differ in a few valuation methods or rules.

Configuration and Settings


Assigning companies to sets of books
To each set of books, you assign all companies for which the main settings of that set of books apply:

Each company must be assigned to at least one set of books to enable postings to be entered for the
company.




Each company can be assigned to more than one set of books (multi-GAAP reporting).

Definition of charts of accounts, financial reporting structures, and account determination

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If you use different charts of accounts, you need to add any additional G/L accounts you created to all charts
of accounts as well as to the associated financial reporting structures and account determination.
To find this activity, go to the Business Configuration work center and choose the Implementation Projects
view. Select your implementation project and click Open Activity List . Select the Fine-Tune phase, then select
the Chart of Accounts, Financial Reporting Structures, Account Determination activity from the activity list.


Assignment of asset valuation views to sets of books
You need to assign at least one asset valuation view [page 408] to each set of books. The assignment transfers
only the values of the G/L-relevant asset valuation view from the asset subledger to the general ledger. For
all other valuation views, the values are stored only in the asset subledger and are available there for reports:

If you carry multiple sets of books and have assigned only one asset valuation view to each set of books,
the values in the asset subledger are automatically transferred to the corresponding general ledger.


You also define separate sets of books and assign separate asset valuation views to them if you need to
value acquisition and production costs based on different accounting principles (for example, local
accounting principles and IFRS). The provisions of the accounting principles, such as regarding
capitalization, can vary greatly. Furthermore, different principles may require capitalization of different
amounts of acquisition and production costs.

Posting
If you have defined multiple sets of books, business transactions are automatically posted to all sets of books based
on account determination. If the valuation methods and rules in the assigned accounting principles differ, separate
journal entries for the transactions are generated for each set of books. A single transaction can therefore result in
several journal entries.
With manual postings you can specify whether the posting applies to only a single set of books:


If you use different charts of accounts for your sets of books, a separate posting is required for each set of
books (that is, you need to create separate journal entry vouchers).



If you have assigned the same chart of accounts to all sets of books, any postings that do not specify a set of
books apply to all sets of books. You can also specify a single set of books for a posting.

Effects on Subledgers
If you have multiple sets of books, you need to define separate master data in some subledgers for each set of books:
Subledger

Master Data

Comment

Fixed Assets

Fixed Assets

You need to assign at least one asset valuation view to each set of books.

Inventory

Material

You need to enter separate material unit costs for each set of books.

Inventory

Service

You need to enter separate service cost rates for each set of books.

Cost and Revenue

Distribution

You need to enter separate distribution rules for each set of books.

Cost and Revenue

Overhead

You need to enter separate overhead rules for each set of books.

Effects on Closing Activities
If you have assigned the same chart of accounts to all sets of books, you can perform automatic closing activities
(such as GR/IR clearing, foreign currency remeasurement, or balance carryforwards) for all sets of books in a single
run by not specifying a set of books for the run. You can also perform a closing run for a single set of books.
In contrast, the Closing Cockpit only allows you to monitor and perform the closing activities for a single set of books.
You can access the Closing Cockpit view from the General Ledger work center under Closing Cockpit.

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Effects on Reporting
You can only run the existing reports for a single set of books. No report can compare the data of more than one set
of books. Reconciliation needs to be performed separately for each set of books as well.

Defining a New Set of Books
If you are already working productively in the application (that is, documents exist for a set of books), note the
following when you define a new set of books:


You cannot assign a company to a new set of books if documents exist for that company.



You can assign a new company to a new set of books if no journal entries exist for that company. In this case,
however, data migration is necessary to transfer opening balances and so forth to the new set of books.

See Also
Set of Books [page 42]
Configuration: Set of Books
Chart of Accounts [page 66]
Display and Edit Chart of Accounts [page 68]
Edit Financial Reporting Structures
Automatic Account Determination [page 82]

2.4.3 Accounting Principle
Overview
Accounting principles are local or international sets of rules and procedural conventions that provide guidance for
accounting practice and for the preparation of financial statements. Examples:


International Financial Reporting Standards (IFRS)



Generally Accepted Accounting Principles (US GAAP)



German Commercial Code (HGB)

Accounting Principle and Set of Books
You need to assign an accounting principle to each set of books. This ensures that the financial statements for the
companies that use a given set of books are based on the same accounting principle.
When you assign an accounting principle to the local set of books, the system automatically proposes the accounting
principle applicable to the country you selected in business configuration. Nevertheless you can still assign a different
accounting principle if you want.
If you selected United States as your country in business configuration, US GAAP will be proposed
automatically as the accounting principle for a set of books.

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The accounting principle IFRS is not assigned to any country because it is not a local accounting principle.
You can use this accounting principle for any country.
You can also apply multiple accounting principles in parallel (multi-GAAP reporting). This requires a separate set of
books for each accounting principle. For more information, see Multiple Sets of Books [page 43].

Dependencies
The effects of assigning an accounting principle to a set of books are as follows:


Automatic Postings
Automatic postings use the accounting principle you assigned to the company and set of books.



Configuration
Based on the accounting principle, the system automatically proposes other settings, such as fixed asset
valuation views.



Valuation/Remeasurement Methods
For the valuation/remeasurement runs (such as those for foreign currency remeasurement), the system
uses the valuation/remeasurement methods dictated by the accounting principle.

2.4.4 Reporting Principles
2.4.4.1 Income Statement by Function of Expense
Overview
The posting logic in the standard system is intended for creating income statements by function of expense.
With the function of expense method, the revenues are compared only against the costs that were incurred for the
products or services sold. This allows you to identify the activities for which the costs were incurred.
Furthermore, the period costs are generally portrayed by functional area.
For more information on functional areas, see Functional Areas [page 18].

Structure
With the function of expense method, resource consumption is structured by activity, such as R&D, production,
sales, and administration. Income statements by function of expense can be structured for example as follows:
Revenues
– Sales deductions
– Cost of goods sold
= Gross Profit
– Sales costs
– Administration costs
– R&D costs
= Result

In the above example, the cost of goods sold is deducted from revenues. For information about calculating the cost
of goods sold, see Revenue Recognition for Product Sales and Customer Returns [page 755].

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Activation
For information about activating the function of expense method for your income statements, see Reporting
Principle.

Posting Logic
With the posting logic for the function of expense method, all production expenses are posted directly to Work in
Process (WIP). The costs incurred are not treated as costs of goods sold until the product has been sold.
The system treats expenses for sales documents as costs of goods sold.
If you do not defer costs, they are treated directly as expenses.
If you use revenue recognition, the time at which such costs are treated as expenses depends on the revenue
recognition method.
For more information on revenue recognition, see Revenue Recognition for Product Sales and Customer
Returns [page 755].
In contrast to the nature of expense method, the function of expense method does not consider changes to inventory.

Cost Structure
Costs are classified as cost of sales, administration costs and so on according to the activities with which they are
associated. This classification is based on functional areas.
Income statements based on the function of expense method therefore require that functional areas are activated
in your system. Functional areas are also required if you want to analyze profit.
For more information on functional areas, see Functional Areas [page 18].

See Also
Revenue Recognition for Product Sales and Customer Returns [page 755]
Work-in-Process Clearing Runs [page 641]
Reporting Principle
Functional Areas [page 18]
Income Statement by Nature of Expense [page 47]
Switching from Function of Expense Method to Nature of Expense Method [page 49]

2.4.4.2 Income Statement by Nature of Expense
Overview
The posting logic in the standard system is intended for creating income statements by function of expense.
If you want to create income statements by nature of expense, you need to make adjusting journal entries manually.
With income statements by nature of expense, the operating profit is divided into the individual revenue elements
and cost elements. Income statements by nature of expense use the account structure to portray which costs and
revenues occurred during a given period (for example, material costs).
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Income statements by nature of expense are structured as follows:
Revenue
- sales deductions
+/- Inventory Change
+ capitalized internal activities
+/- WIP changes
= Total output
- total costs (= material costs + wages + other costs)
= Result

With portrayal by nature of expense, the total costs of a period are set against the total output of a period.
For information about activating the nature of expense method for your income statements, see Reporting Principle.

Posting Logic
The posting logic for the nature of expense method portrays all period costs independently of the sales revenue
already made.
Since the standard system by default applies the posting logic for the function of expense method, using the nature
of expense method requires you to make manual postings periodically. In this way, you can post inventory changes
and material expenses that are not considered by the posting logic for the function of expense method.
For a detailed description of how to switch from the function of expense method to the nature of expense method,
see Switching from Function of Expense Method to Nature of Expense Method [page 49].
You can deactivate the use of functional areas if you only create income statements by nature of expense.
If you also want to create income statements by function of expense, you need to activate the use of
functional areas.
For more information on functional areas, see Functional Areas [page 18].

Portrayal of Period Costs
When you create income statements by nature of expense, you use the account structure to portray which costs
and revenues occurred during a given period (for example, material costs).

See Also
Income Statement by Function of Expense [page 46]
Switching from Function of Expense Method to Nature of Expense Method — Overview [page 49]

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2.4.4.3 Income Statement by Function of Expense / Income
Statement by Nature of Expens
2.4.4.3.1 Switching from Function of Expense Method to Nature of
Expense Method: Preparation
Overview
The posting logic in the system is intended for creating income statements by function of expense. This enables your
reporting to be compared internationally. In some countries, companies are required to create income statements
by nature of expense.
Income statements by nature of expense break down the operating profit into the individual revenue and cost
elements. This enables you to see which production factors incurred the costs.
With income statements by function of expense, the costs are based on the quantity structure on the revenue side.
This enables you to see which organizational units (such as R&D, production, sales, or administration) incurred the
costs.
Both methods – function of expense and nature of expense - produce the same operating result.

Relevance
The process described here for creating income statements by nature of expense is only relevant to you if you want
to use the nature of expense method for your income statements (such as companies in Germany or France).
Documentation is available on this topic that is specifically relevant for the following countries: Austria,
Germany, and Switzerland. To ensure that the relevant country-specific document version is displayed,
select
Personalize My Settings . Select Onscreen Help and, under Country, choose the relevant
country. Save your settings and logout to ensure these changes are made.
The examples used here relate to the accounts in the German charts of accounts SKR03 and SKR04.

If either of the following applies, make the adjustments described below in each period:


You produce materials for stock.



You create accruals for the costs of your sales processes.
If none of the above conditions apply, the steps described here are not relevant for you.

Process Flow
The standard system supports the function of expense method. If you want to create your income statements by
nature of expense, you need to perform the following steps in the indicated sequence:
1.

Collect the necessary data using reports.

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2.

Make correcting entries.

These steps are described in Data Collection and Posting Logic [page 54].

Standard System Settings
If you want to create your income statement by nature of expense, you need to make different settings for the
accounts and for account determination. The settings that are in the standard delivery are listed below.
The following table lists all accounts required for the changeover from function of expense to nature of expense
method, using charts of accounts SKR3 and SKR4 as an example.
Accounts for Switch from Function of Expense to Nature of Expense

Account
Account
Account Name
Number in Number in
SKR03
SKR04

Account Group

Functional Area
(Manages Assignment
in Income Statement
Version for Function of
Expense Method)

Assignment in Income
Statement Version for
Function of Expense
Method

270590

483590

Gain Prod.Diff.
Adjustm. Accnt for IS
by Nat.of Expense

Differences

1500

Other operating
expense

400990

500990

Mat.Cons. - Adj. Accnt Costs/Expenses
for IS by Nat.of Expense

1500

Operating expenses for
raw materials, supplies
and consumables

420090

630090

Loss Prod.Diff.
Adjustm. Accnt for IS
by Nat.of Expense

Differences

1500

Other operating
expense

498910

689910

Adj. Other Operating
Expenses

Costs/Expenses

9910

Other Operating Exp.Adj. for Nature of
Expense

498920

688920

Adj. Personnel
Expenses

Costs/Expenses

9910

Personnel Expense Adj. for IS by Nature of
Expense

898010

480010

Adj. Ch.in.Inv. Deferred Revenues/Gains
Costs Material

9910

Changes in Inv. – Adj.
For Nature of Expense

898020

480020

Adj. Ch.in.Inv. Deferred Revenues/Gains
Costs Personnel

9910

Changes in Inv. – Adj.
For Nature of Expense

898030

480030

Adj. Ch.in.Inv. Deferred Revenues/Gains
Costs O.Operating Exp.

9910

Changes in Inv. – Adj.
For Nature of Expense

896010

481010

Changes in Inventory Sold Finished Goods

Revenues/Gains

Cost Object Category / Changes in Inventory
Cost Center Type

896020

481020

Adj. Changes in
Inventory

Revenues/Gains

9910

Changes in Inventory

999100

999100

Productn Adjustm.
Accnt for IS by Nat.of
Expense

Costs/Expenses

1500

Changes in Inv. – Adj.
For Nature of Expense

You can display these settings in the Business Configuration work center. Use the following paths:

50



For accounts:
To find this activity, go to the Business Configuration work center and choose the Implementation Projects
view. Select your implementation project and click Open Activity List . Select the Fine-Tune phase, then select
the Chart of Accounts, Financial Reporting Structures, Account Determination activity from the activity list.
Click Edit Chart of Accounts.



For account determination groups:

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